Regulation 49 | Structure and application of this Part
From legislation.gov.uk
(1)The structure of this Part is as follows—
(a)this Chapter contains preliminary provisions;
(b)Chapter 2 deals with entry into the reporting fund regime;
(c)Chapter 3 deals with the general duties of reporting funds;
(d)Chapter 4 deals with the preparation of accounts;
(e)Chapter 5 deals with the computation of reportable income;
(f)Chapter 6 deals with transactions by certain reporting funds which are not treated as trading;
(fa)Chapter 6A deals with transparent reporting funds;F1
(g)Chapter 7 deals with reports to participants;
(h)Chapter 8 deals with the tax treatment of participants in reporting funds;
(i)Chapter 9 deals with the provision of information to HMRC;
(j)Chapter 10 deals with breaches of reporting fund requirements;
(k)Chapter 11 deals with leaving the reporting fund regime;
(l)Chapter 12 deals with constant NAV funds.
(2)This Part contains provisions applying to—
(a)funds that are not constant NAV funds (see Chapters 2 to 11), ...F2
(aa)transparent reporting funds (see Chapter 6A), andF3
(b)constant NAV funds (see Chapter 12).
(3)Chapters 4 to 6 do not apply to transparent reporting funds.F4